Referencing a statement from a corporate author
Groups that serve as authors (e.g. corporations, associations, government agencies etc.) are usually spelled out each time they appear in-text.
If the group name is generally known by an acronym, then it may be spelled out in full in the first citation and abbreviated thereafter.
According to the Institute of Chartered Accountants in Australia (2004) figures for 2004...
This can be seen... (Institute of Chartered Accountants in Australia, 2004).
Institute of Chartered Accountants in Australia. (2004). AASB standards for 2005: equivalents to IFRSs as at August 2004. Sydney, Australia: Pearson Education.